| 论数学是审计理论基础之一 |
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| 引用本文： | 冯辉.论数学是审计理论基础之一[J].咸阳师范学院学报,2003,18(6):69-70. |
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| 作者姓名： | 冯辉 |
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| 作者单位： | 西安交通大学,会计学院,陕西,西安,710049 |
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| 摘 要： | 从概率论和数理统计对抽样审计产生和发展的作用来说明数学是审计理论基础之一。其中概率论是抽样审计建立的基础，数理统计是具体方法形成的理论基础。
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| 关 键 词： | 理论基础 抽样审计 概率论 数理统计 |
| 文章编号： | 1672-2914(2003)06-0069-02 |
| 修稿时间： | 2002年10月12 |
On the Hypothesis that Maths is One of the Basic Theories of Auditing |
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| FENG Hui.On the Hypothesis that Maths is One of the Basic Theories of Auditing[J].Journal of Xianyang Normal University,2003,18(6):69-70. |
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| Authors: | FENG Hui |
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| Abstract: | The hypothesis that maths is one of the basic theories of auditing is enunciated from the perspective of the theory of probability and numerical statistics on the emergence and development of sample auditing. The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being. |
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| Keywords: | theoretical foundation sample auditing mathematical theory of probability numerical statistics |
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